What products are classified under HSN 48131000 ?
It includes In Rolls Of A Width Not Exceeding 5 Cm
HSN Code 48131000 represents In the form of booklets or tubes under GST classification. This code helps businesses identify In the form of booklets or tubes correctly for billing, taxation, and trade. With HSN Code 48131000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of In the form of booklets or tubes.
HSN Code 48131000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 48 | Paper and paperboard; articles of paper pulp of paper or of paperboard | 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | In the form of booklets or tubes | 9% | 9% | 18% | 0% |
In the form of booklets or tubes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In rolls of a width not exceeding 5 cm | |
| Other : Cigarette paper in bulk, or in sheets | |
| Other : Other |
In rolls of a width not exceeding 5 cm
Other : Cigarette paper in bulk, or in sheets
Other : Other
It includes In Rolls Of A Width Not Exceeding 5 Cm
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for In the form of booklets or tubes; Nil for exempt items if applicable).
Under HSN 48131000, In the form of booklets or tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.